1 IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P.(C) No. 6694 of 2011 ----- M/s. J.J. ELECTRONICS, a proprietorship firm, having its office at 212, Akashdeep Plaza, Golmuri, P.O. & P.S. Golmuri, Jamshedpur, District East Singhbhum, through its proprietor, Rajendra Kumar Jhunjhunwala, son of Late Brij Lall Jhunjhunwala, resident of 23, Kharkai Enclave, Sonari, P.O. & P.S. Sonari, Jamshedpur, District East Singhbhum. … … Petitioner Versus 1. The State of Jharkhand, through the Secretary-cum- Commissioner of Commercial Taxes, Jharkhand Mantralay, Project Building, Dhurwa, P.O. & P.S. Dhurwa, District Ranchi. 2. Joint Commissioner of Commercial Taxes (Admn.), Jamshedpur Division, Jamshedpur, P.O. & P.S. Sakchi, Town Jamshedpur, District East Singhbhum. 3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur, P.O. & P.S. Sakchi, Town Jamshedpur, District East Singhbhum. … Respondents with W.P.(C) No. 7818 of 2011 ----- TATA MOTORS LTD., a company registered under the Companies Act, 1956, having its corporate and registered Office at 24, Homi Modi Street, Mumbai-1, and having its manufacturing unit at Jamshedpur, P.O. G.M. Works, P.S. Telco Colony, Jamshedpur, District East Singhbhum, through its Assistant General Manager, namely, Dhanu Kumar, Son of Shri Narendra Prasad Singh, at present resident of C/17, Kharkhai Road, Nildih, Golmuri, P.O. & P.S. Golmuri, Jamshedpur, District East Singhbhum. … … Petitioner Versus 1. The State of Jharkhand, through the Secretary-cum- Commissioner of Commercial Taxes, Jharkhand Mantralay, Project Building, Dhurwa, P.O. & P.S. Dhurwa, District Ranchi. 2. The Secretary-cum-Commissioner of Commercial Taxes, Jharkhand Mantralay, Project Building, Dhurwa, P.O. & P.S. Dhurwa, District Ranchi. 2 3. Deputy Commissioner of Commercial Taxes, Jamshedpur Circle, Jamshedpur, P.O. & P.S. Sakchi, Town Jamshedpur, District East Singhbhum. … Respondents ------- CORAM: HON’BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK ROSHAN ------- For the Petitioner : Mr. Sumeet Gadodia, Adv Mrs. Shilpi Sandil Gadodia, Adv Mr. Ranjeet Kushwaha, Adv Ms. Shruti Shekhar, Adv Mr. Nillohit Choubey, Adv For the Respondents : Mr. Sachin Kumar, AAG-II Mr. Rahul Saboo, G.P.-II Mr. Abhilash Kumar, A.C. to G.P.-II ------ 16/24.3.2025 In both the writ petitions certain amendments to the Jharkhand VAT Act, 2005 have been challenged by the respective petitioners. But it is not in dispute that the said statute itself has been repealed by the passing of the Jharkhand Goods and Service Tax Act, 2017 w.e.f. 01.07.2017. 2. We therefore feel that it is unnecessary to express any opinion on the validity of the amendments to the Jharkhand VAT Act, 2005 at this point of time. Therefore, the issue is left open to be considered in an appropriate case, if necessary and these writ petitions are closed. (M.S. Ramachandra Rao, C.J.) (Deepak Roshan, J.) Fahim/Amardeep